-13 On December 31, 2019, Grouper Corp. provided you with the following pre-adjustment information regarding its portfolio of investments held for short-term profit-taking December 31, 2019 Investments Carrying Amount Fair Value Moonstar Corp. shares $19,000 $18,100 Bilby Corp. shares 9,500 8.600 Radius Ltd. shares 19,000 19,600 Total portfolio $47,500 $46,300 During 2020, the Bilby Corp. shares were sold for $9,000. The fair values of the securities on December 31.2020, were as follows: Moonstar Corp. shares $18,900 and Radius Ltd. shares $19.500. The company does not recognize and report dividends and other components of investment gains and losses separately. Prepare the adjusting journal entry needed on December 31, 2019. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter O for the amounts)